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1997 (5) TMI 122 - CEGAT, NEW DELHIExtract: .......nt case the dispute relates to the correct classification of watch straps. Watch straps are specifically mentioned under Chapter Heading 91.13. There is therefore no scope for classifying Watch Strap, even if they are made of plastic, under Chapter Heading 39.22. 8. emsp In view of the above, we find no merit in the Appeal and the same is rejected.
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